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A taxpayer inquired whether they must pay imputed real estate income for an industrial unit that cannot be rented or sold due to legal restrictions. The Directorate-General for Taxes (DGT) ruled that since the property is capable of being used, the imputation of income applies and no expenses may be deducted.
Cuestión planteada Solicita saber si procede imputar rentas inmobiliarias respecto de la nave y si son deducibles los gastos asociados a la misma como IBI, seguros, amortización y conservación.
La imputación de rentas inmobiliarias no depende de la utilización efectiva del inmueble, sino de su disponibilidad para el titular. La ley solo excluye la imputación si el inmueble está afecto a una actividad económica, genera rendimientos de capital, está en construcción o no es susceptible de uso por razones urbanísticas. En este caso, la nave es susceptible de uso, por lo que procede la imputación de rentas según el artículo 85 de la LIRPF, sin posibilidad de deducir gastos asociados.
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